Manchester United are expecting multiple departures from Erik ten Hag's first-team squad in the January transfer window following their exit from European competition this season, sources have told ESPN.
United were dumped out of the Champions League with a 1-0 defeat to Bayern Munich at Old Trafford on Tuesday. The result also confirmed Erik ten Hag's team finished bottom of Group A to miss out on a place in the Europa League.
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With no European football in the new year and only the Premier League and FA Cup left to play for, Ten Hag, according to sources, is willing to whittle down his squad.
Jadon Sancho is expected to leave having not featured since August following his public row with Ten Hag.
The Dutchman suggested last week that there was still a way back for Sancho at United if he apologises but one source has told ESPN it is highly likely the England forward will leave in January if a suitable offer is received.
Midfielder Donny van de Beek is also available for transfer after playing just twice this season. There's interest from Spain and Germany in the Netherlands international and while United would prefer a permanent deal, they are open to loan offers.
Discussions are set to take place with Tottenham over Sergio Reguilón, who joined on loan on deadline day. A break clause in the agreement would allow Reguilón to return to Spurs in January, but United will first want to discover the severity of the hamstring injury Luke Shaw picked up against Bayern.
Second choice left-back Tyrell Malacia has suffered a set-back in his recovery from a knee injury and is not expected back until the new year.
United, according to a source, are open to offers for Anthony Martial, who is out of contract in the summer. The club are also expecting interest in Raphaël Varane and Casemiro, although much will depend on whether the pair decide they want to leave. Varane started for the first time in more than a month against Bayern after falling behind Harry Maguire and Victor Lindelöf in the pecking order.
United have Financial Fair Play concerns and offloading players in January would ease the burden ahead of the next transfer window at the end of the season.
A reduced number of games in the second half of the campaign will also mean fewer first-team opportunities for youngsters Hannibal, Amad and Facundo Pellistri.
Sir Jim Ratcliffe's investment is yet to be confirmed but a source has told ESPN it's "business as usual" ahead of the January window. There remains hope that Ratcliffe's 25% investment could still be announced before Christmas despite a series of delays.